Introduction. The development of society and economy today is a functioning in terms VUCA – instability, uncertainty, complexity ambiguity (volatility, complexity, ambiguity), increasing the amount information knowledge. A risk-oriented approach management accounting provides its flexibility forecasting possible company losses. purpose article. aim to study trends context integration approach. ...

Many existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn’s model of scientific growth. The limitations of this thirty-five year old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compared with reference to an analytical matrix. The models are found to be mutually consiste...

a r t i c l e i n f o This exploratory study empirically examines the degree to which the Japanese accounting academics is exposed to the IESs and explores their perception of the importance of global harmonization in accounting education in terms of ensuring quality global control of the accounting profession. Responses from 76 questionnaires found that accounting staff, particularly in the po...

At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: “Computerised accounting is used in the workpl...